Andrew Tjernlund, a co-owner of Tjernlund Products, which makes fans and ventilation equipment is seen at his business Wednesday in White Bear Lake, Minnesota. “The tax cut allows us to invest more in our growing business,” he said. “In this low-unemployment environment, securing and rewarding our employees is the best use of this freed-up money.” (AP Photo/Jim Mone)

Andrew Tjernlund, a co-owner of Tjernlund Products, which makes fans and ventilation equipment is seen at his business Wednesday in White Bear Lake, Minnesota. “The tax cut allows us to invest more in our growing business,” he said. “In this low-unemployment environment, securing and rewarding our employees is the best use of this freed-up money.” (AP Photo/Jim Mone)

Tax cut. Bonuses for workers? Small businesses not sure yet

Owners of small firms have far less certainty on tax law benefits.

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